ESG and tax law. from sustainable taxation to a taxation for sustainability: can taxes save the world?

In recent years, tax was considered merely a cost, but now it can be evaluated as a factor reflecting the level of a company's participation in society or the environment, assisting in achieving sustainable goals. Previously, this was not the case, but now tax is seen as an internal resource for public service and investment. It can enable the United Nations to achieve its sustainable development goals. Stakeholders, including those who are indirectly affected due to their financial conditions or ownership of bonds, can contribute to society through this channel. Corporate taxation is particularly significant because governments can use tax revenues for developmental purposes such as education, public services, renewable energy restoration, and recycling to prevent energy depletion. Additionally, tax is considered one of the main sources of government revenue for rebuilding and development.